Professor Quark opens his own company, Electronic Tutorial Services, and completes the following transactions in June:

6/1 Quark invests $12,000 into the business.

6/3 Purchased $1,800 of equipment on account.

6/4 Paid $360 premium for a two-year insurance policy.

6/6 Purchased office supplies for cash, $300.

6/9 Purchased a new computer for $7,000. Paid $1,500 cash agreed to pay the remainder in 30 days.

6/10 Billed student Fiona Smith $40 for tutorial services that were performed.

6/14 Paid for the equipment purchased on June 3rd.

6/25 Received $35 cash from student Bert Bantrum for tutorial services performed.

6/30 Student billed on June 10 pays the amount due to Quark.

6/30 Quark withdraws $500 for personal use.

Required: Prepare the journal entries to record these transactions.